Untitled Texas Attorney General Opinion ( 1960 )


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  • Honorable Robert S. Calvert                  Opinion      NO.   w-802
    Comptroller of Public Accounts
    Austin, Texas                                Re:    Whether the State ad valorem
    tax for general revenue pur-
    poses should be levied in
    Calhoun County under authority
    of Art. 8, Sec. l-a, Texas
    Constitution, after certain
    legal obligations have been
    paid
    Dear Mr. Calvert:
    You mask whether the State Automatic Tax Board may continue
    to levy the thirty cent State ad valorem tax for general revenue
    purposes in Calhoun County for the benefit of that county, under
    the following facts and four Acts of the Legislature.
    Facts
    All bonds of the City of Port Lavaca authorized under
    the first mentioned Act (Acts 1941) may be paid In full from
    monies now on hand prior to levy of any taxes for 1960.
    Calhoun County has not under the authority nor within
    the contemplation of the four Acts under consideration:
    "incurred obligations, made commitments or
    undertaken a construction or maintenance pro-
    gram or has issued bonds, presently outstanding,
    for the payment of or the accomplishment of which
    such allocated taxes are pledged." (Acts 1947 at p.
    1075).
    Legislative Acts
    Acts   4 th   Legislature,   1941,   ch.   
    48 P. 780
    ;
    ;:   Acts   48th   Legislature,   1943,   ch.   12% ,   p.   208;
    Acts   50th   Legislature,   1947,   ch.   457,    p.   1071;
    Z:   Acts   5lst   Legislature;   1949,   ch.   309,    p.   572.
    This first Act donated all of the net amount of all
    --
    Honorable Robert S.   CalVert,   page 2 (WW-802)
    State ad valorem taxes for State general purposes in Calhoun County
    to the City of Port Lavaca as an agency of the State to build and
    repair seawalls, breakwaters and harbors. This first Act was
    amended by the second Act to give Calhoun County a portion of
    these taxes and to restrict the portion to be received by the City
    of Port Lavaca. The last two Acts amended the first two by ex-
    tending the duration of the tax donation.
    We have carefully considered the brief submitted on be-
    half of the Commissionerst Court of Calhoun County, concurrently
    with your request.
    OurTexas Constitution, Art. 8, Sec. l-a, in its per-
    tinentportions, reads as follows:
    "Prom and after january 1, 1951, no State ad valorem
    tax shall be levied upon any property within this
    State for general revenue purposes. . . , Provided
    that in'those counties or political subdivisions or
    areas of the State from which tax donations have
    heretofore been granted, the State Automatic Tax
    Board shall continue to levv the full amount of the
    State ad valorem tax for the duration of such dona-
    tion, or until all legal obligations heretofore
    authorize'd by the law granting such donation or
    donations shall have been fully discharged, wiikh-
    ever shall first occur; . . ." (underscoring added).
    The only obligation which remains is that Calhoun County
    expend the monies it has received under these Acts in conformity
    with their provisions.
    We believe that the sole purpose of the portion of the
    above quotation after its first sentence was to prevent the impair-
    ment of contracts or obligations whose discharge would require that
    the tax in question continue to be levied. In the absence of such
    an obligation it is clear that Section l-a is a complete bar to the
    levy of this tax. See also Attorney General's Opinion No. V-1224
    (1951).
    We are of the opinion that the State Automatic Tax Board
    may no longer levy the State ad valorem tax for general revenue
    purposes in Calhoun County.
    SUMMARY
    Sincethere are no outstanding legal obligations
    incurred under any of the four Acts of ,the
    Legislature under consideration, the State
    Honorable Robert S. Calvert, page 3 ( WW-802)
    Automatic Tax Board may no longer levy the State
    ad valorem tax for general revenue purposes in
    Calhoun County.
    Yours very truly,
    WILL WILSON
    Attorney General of Texas
    BY
    Assistant
    WEA:lr
    APPROVED:
    OPINION COMMITTEE
    W. V. Geppert, Chairman
    Robert Lewis
    Jack Goodman
    John Reeves
    Milton Richardson
    REVIEWED FOR THE ATTORNEYGENERAL
    BY:
    Leonard Passmore
    

Document Info

Docket Number: WW-802

Judges: Will Wilson

Filed Date: 7/2/1960

Precedential Status: Precedential

Modified Date: 2/18/2017